R&D tax relief insights

21 May 2026

Connected party cost traps in R&D claims

Connected party costs are legitimate in R&D claims but frequently attract HMRC attention when poorly evidenced. Precision around actual cost, responsibility, and documentation is…

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5 May 2026

Why subcontractor costs are under more scrutiny in R&D claims

HMRC is placing increased scrutiny on subcontractor costs within R&D claims. Clear technical oversight and strong documentation are now essential to support eligibility.

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28 April 2026

R&D compliance: what HMRC is really focusing on now

HMRC’s R&D compliance approach is now more targeted, data-led, and narrative focused. Businesses that adapt to this more structured environment are best placed to…

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9 April 2026

How to evidence technological uncertainty in an R&D claim

HMRC looks for evidence that technological uncertainty was real and not identified after the fact. A clear, contemporaneous trail can make the difference between…

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27 March 2026

What HMRC really means by “technological uncertainty”

Technological uncertainty is about what was not readily deducible using existing knowledge, not what felt difficult. Getting this distinction right is critical for a…

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10 March 2026

The real reason HMRC opens an R&D enquiry

HMRC is increasingly opening R&D enquiries where the technical logic is unclear or overly generic. Clear, well evidenced narratives are now essential to reduce…

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27 February 2026

How your Companies House SIC code can affect an R&D tax relief claim (and why it matters)

SIC codes classify your company’s activities on Companies House and can affect HMRC’s perception of your R&D tax relief claim. Keeping them accurate helps…

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10 February 2026

Claim notification deadlines: why you should submit (even if you’re not doing R&D yet)

The Claim Notification Form is a mandatory submission that protects your ability to claim R&D tax relief. Filing early ensures you don’t miss out,…

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